https://www.taxtmi.com/caselaws?id=27129 The court quashed the authorization under section 132A and subsequent proceedings regarding the sum of Rs. 4,63,000. It also declared the seizure of books and Rs. 17,353 on December 30, 1981, as unauthorized, ordering their return. The challenge to the order under section 281B was upheld, allowing the Income Tax Department to possess the money. The petitioners were granted costs, and the court did not address the challenge to the order dated December 4, 1982. en-us Wed, 04 May 1983 00:00:00 +0530 Wed, 10 Feb 2010 18:43:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27129 The court quashed the authorization under section 132A and subsequent proceedings regarding the sum of Rs. 4,63,000. It also declared the seizure of books and Rs. 17,353 on December 30, 1981, as unauthorized, ordering their return. The challenge to the order under section 281B was upheld, allowing the Income Tax Department to possess the money. The petitioners were granted costs, and the court did not address the challenge to the order dated December 4, 1982. Case-Laws Income Tax Wed, 04 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27129